Teak Craft Square Timber
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4407230100 | 35.0% | CN | US | 官方文档 |
| 4407290296 | 35.0% | CN | US | 官方文档 |
| 4418999195 | 38.2% | CN | US | 官方文档 |
| 4421999400 | 35.0% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4418300100 | 38.2% | CN | US | 官方文档 |
商品图片
AI分析
🪵 Teak Craft Square Timber (柚木户外方木)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition: What is "Teak Craft Square Timber"?
Teak Craft Square Timber refers to processed timber made from Teak (Tectona grandis), shaped into square or rectangular profiles. In international trade, its classification depends heavily on processing method (sawing/planing), dimensions (thickness), and end-use (structural vs. decorative).
⚠️ Key Classification Divergence:
- If it is simply sawed or chipped lengthwise without further fabrication → It falls under Chapter 44 (Wood & Articles of Wood), specifically Heading 4407. - If it is fabricated into specific building components (beams, columns) or miscellaneous wooden articles → It falls under Heading 4418 or 4421.
📦 II. HS Code Classification Details (2026 Tariff Authority Mapping)
| HS Code | Product Description (Summary) | Applicable Scenario | Tax Rate (Total) |
|---|---|---|---|
4407.23.01.00 |
Teak outdoor square timber, classified as longitudinally sawn Teak wood | Raw processed teak beams/planks, primarily sawn lengthwise | 35.0% |
4407.29.02.96 |
Teak outdoor square timber, classified as other tropical timber, thickness > 6mm | Tropical wood products where specific Teak code is not the primary fit, thicker stock | 35.0% |
4418.99.91.95 |
Teak outdoor square timber, classified as Building/Structural wood products | Structural beams, load-bearing components, framing materials | 38.2% |
4421.99.94.00 |
Teak outdoor square timber, classified as other wooden articles, edge-glued or similar | Decorative trims, non-structural joinery, edge-glued panels/timbers | 35.0% |
4421.99.98.80 |
Teak outdoor square timber, classified as other wooden articles, no conflict with exclusions | General miscellaneous wooden items not fitting other specific categories | 38.3% |
4418.30.01.00 |
Teak outdoor square timber, classified as Columns, Beams, or Carpenter's Works | Structural columns, primary beams, or specific carpentry works | 38.2% |
🔍 Critical Distinction:
- Heading 4407 covers sawn wood (semi-finished). If the timber is just cut to size and planed, it usually stays here.
- Heading 4418/4421 covers fabricated articles. If the timber is carved, joined, or specifically intended for construction/structural use as an article, it moves up.
💰 III. 2026 Tariff Rate Detailed Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 4407.23.01.00 & 4407.29.02.96 & 4421.99.94.00 — Semi-Finished/Specific Wood Articles
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (USITC Footnote 9903.88.01) |
| IEEPA Additional Duty | +10.0% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Denied (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4407.23.01.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% is the standard Section 301 tariff on Chinese wood products.
- The 10% is the new IEEPA surcharge effective from Nov 2025.
- Total 35% is high but lower than structural timber due to the 0% base rate.
🎯 2. 4418.99.91.95, 4418.30.01.00, 4421.99.98.80 — Structural/Other Fabricated Wood Articles
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% ~ 3.3% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Rate | 38.2% ~ 38.3% |
| Tax Calculation | CIF Value × 38.2% (or 38.3%) |
| De Minimis Eligibility | ❌ Denied (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4418.30.01.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- These codes have a positive base duty (3.2% or 3.3%) because they are considered more processed "articles" rather than raw "sawn wood."
- Total 38.2% - 38.3% is the highest tier for this product.
- Risk: Misclassifying a fabricated beam as simple sawn timber (4407) to save ~3% is a common audit trigger.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-negotiable)
| Document | Must Provide? | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must specify: Species (Teak), Processing Method (Sawn/Planed), Dimensions, Moisture Content. |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Teak Wood, Square Profile, for [Construction/Decorative] Use." |
| ✅ Packing List | ✔️ | List net/gross weight per bundle. Ensure consistency with Invoice. |
| ✅ Certificate of Origin | ✔️ | Essential for proving Origin (China) to apply correct IEEPA/301 rates. |
| ✅ Photographs | ✔️ | Show cross-section (grain), length, and any end-use features (e.g., drilled holes, joints). |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Process Determines Code, Use Determines Chapter, Don't Mix Raw & Finished!"
| Scenario | Correct HS Code | Wrong Code | Consequence |
|---|---|---|---|
| Just Cut/Planed Teak Beams | 4407.23.01.00 |
4418.30.01.00 |
Overpaying ~3.2% base duty. |
| Structural Beams (Pre-cut for building) | 4418.30.01.00 |
4407.23.01.00 |
Under-declaration. Risk of penalty + back taxes. |
| Decorative Trims / Edge-Glued | 4421.99.94.00 |
4407.29.02.96 |
Potential audit if appearance is clearly "finished article." |
| General Misc. Wood Items | 4421.99.98.80 |
4407... |
High base duty (3.3%) vs. low base (0%). Know the difference! |
✅ 3. Special Handling & Mitigation
| Situation | Recommendation |
|---|---|
| OEM Custom Sizes | Provide client orders showing specific dimensions. If cut to fit a specific structure, lean towards 4418. |
| Mixed Shipments | Separate "Raw Sawn" from "Fabricated" in different boxes if possible. Do not mix codes in one line item. |
| Moisture Content < 20% | Ensure documentation states this if claiming for certain wood product exemptions (rare for Teak, but good practice). |
| Teak Species Proof | Customs may request botanical proof. Have supplier confirm "Tectona grandis" on invoice. |
🌍 V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4407.23.01.00 / 4418.30.01.00 |
35.0% - 38.3% | No specific cert, but CO required | High tariff due to IEEPA + 301. |
| 🇨🇳 China | 4407 / 4418 |
5% - 10% | No special cert | Import duty lower, but export from China faces different dynamics. |
| 🇪🇺 EU | 4407 / 4418 |
5% - 12% | FLEGT / EUTR | Requires FLEGT license to prove legality of Teak. |
| 🇬🇧 UK | 4407 / 4418 |
5% - 12% | FLEGT | Post-Brexit rules apply, similar to EU. |
| 🇯🇵 Japan | 4407 / 4418 |
3% - 8% | Phytosanitary Certificate | Lower base rates, no US-style surcharges. |
📌 Conclusion:
- The US is the most expensive market for Teak square timber due to the 35%-38.3% effective rate.
- EU/UK require strict FLEGT/EUTR compliance for Teak (high-risk species in some contexts), which can be a logistical hurdle despite lower taxes.
- Asia markets (JP/KR) offer better duty rates but require strict phytosanitary documentation.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Structural Beams" as "Sawn Wood" (4407) to save the 3.2% base duty.
👉 Result: CBP (US Customs) will classify as 4418, charge 38.2%, and issue a Notice of Seizure or Penalty.
❌ Mistake 2: Ignoring the IEEPA 10% surcharge.
👉 Result: If your broker only adds the 301 (25%), you underpay by 10%. This leads to interest and penalties upon audit.
❌ Mistake 3: Using generic "Wood Product" in the description.
👉 Result: Customs may assign the worst-case HS code (4421.99.98.80 at 38.3%) or hold cargo for classification review.
✅ Correct Practice:
"Sawn Teak Timber, Square Profile, 50mm x 50mm, Moisture Content 15%, For Decking Use, HS Code 4407.23.01.00"
🎯 VII. Conclusion: Professional Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Sawn = 4407 (0% Base), Structural = 4418 (3.2% Base), Misc = 4421 (3.3% Base)."
🔹 "35% vs 38.3%: A 3% Difference Can Make or Break Your Margin!"
🔹 "Don't Let IEEPA Surprise You: 10% Extra is Always Added!"
📌 Pro Tip:
If your Teak timber is sourced from Indonesia, Myanmar, or Africa, ensure you have CITES or FLEGT documentation if exporting to the EU/UK. For the US, focus on accurate physical description to avoid misclassification penalties.
📣 Immediate Action:
📞 Consult with a licensed customs broker before shipping.
📸 Provide clear photos of the end grain and profile.
🚀 Get an Advance Ruling if the shipment volume is high!
✨ Precision Classification, Smoother Clearance!
💼 Every Percent Saved is Profit Earned!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。